SB 344: Communications Services Taxes/Credit for Bad Debt [WPSC]
GENERAL BILL by Altman
Communications Services Taxes/Credit for Bad Debt [WPSC]; Authorizes dealers to report a credit for bad debt by netting the credit against the tax due. Authorizes dealers to use a proportionate allocation method or other reasonable method in determining the amount of bad debt attributable to the state or local jurisdiction. Provides for retroactive operation. Specifies that the act is remedial in nature and not a basis for certain refunds of tax.
Effective Date: 07/01/2010
Last Action: 4/26/2010 Senate - Read 3rd time -SJ 00862; Substituted HB 281 -SJ 00862; Laid on Table, companion bill(s) passed, see HB 281 (Ch. 2010-83) -SJ 00862
Bill Text: Web Page | PDF
Last Action: 4/26/2010 Senate - Read 3rd time -SJ 00862; Substituted HB 281 -SJ 00862; Laid on Table, companion bill(s) passed, see HB 281 (Ch. 2010-83) -SJ 00862
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 10/7/2009 | Senate |
• Filed |
| 12/9/2009 | Senate |
• Referred to Communications, Energy, and Public Utilities; Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means |
| 1/22/2010 | Senate |
• On Committee agenda-- Communications, Energy, and Public Utilities, 02/02/10, 8:15 am, 301-S |
| 2/2/2010 | Senate |
• Favorable by Communications, Energy, and Public Utilities; YEAS 7 NAYS 0; Now in Community Affairs |
| 2/4/2010 | Senate |
• On Committee agenda-- Community Affairs, 02/16/10, 10:00 am, 412-K |
| 2/16/2010 | Senate |
• Favorable by Community Affairs; YEAS 11 NAYS 0 |
| 2/17/2010 | Senate |
• Now in Finance and Tax |
| 2/26/2010 | Senate |
• On Committee agenda-- Finance and Tax, 03/03/10, 9:00 am, 301-S |
| 3/2/2010 | Senate |
• Introduced, referred to Communications, Energy, and Public Utilities; Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means -SJ 00032; On Committee agenda-- Communications, Energy, and Public Utilities, 02/02/10, 8:15 am, 301-S; Favorable by Communications, Energy, and Public Utilities; YEAS 7 NAYS 0 -SJ 00162; Now in Community Affairs -SJ 00162; On Committee agenda-- Community Affairs, 02/16/10, 10:00 am, 412-K; Favorable by Community Affairs; YEAS 11 NAYS 0 -SJ 00162; Now in Finance and Tax -SJ 00162; On Committee agenda-- Finance and Tax, 03/03/10, 9:00 am, 301-S |
| 3/3/2010 | Senate |
• Favorable by Finance and Tax; YEAS 4 NAYS 0 -SJ 00183; Now in Policy & Steering Committee on Ways and Means -SJ 00183 |
| 4/12/2010 | Senate |
• On Committee agenda-- Policy & Steering Committee on Ways and Means, 04/15/10, 2:00 pm, 412-K |
| 4/15/2010 | Senate |
• Favorable by- Policy & Steering Committee on Ways and Means; YEAS 20 NAYS 0 -SJ 00636 |
| 4/16/2010 | Senate |
• Placed on Calendar, on 2nd reading -SJ 00636 |
| 4/23/2010 | Senate |
• Placed on Special Order Calendar; Read 2nd time -SJ 00781 |
| 4/26/2010 | Senate |
• Read 3rd time -SJ 00862; Substituted HB 281 -SJ 00862; Laid on Table, companion bill(s) passed, see HB 281 (Ch. 2010-83) -SJ 00862 |